09 August 2018

Uganda introduces VAT withholding

The Value Added Tax (VAT Amendment) Act, 2018 that took effect on July 1 has introduced a new concept of Value Added Tax (VAT) withholding in Uganda. The procedural regulations regarding its implementation are contained in the Value Added Tax (Tax Withholding) Regulations, 2018 and the persons that have to comply by withholding VAT on payments made to their suppliers are contained in the Value Added Tax (Designation of Tax Withholding Agents) Notice, 2018.

An Indirect Tax Services group Alert, attached below, provides additional details.

———————————————
ATTACHMENT

Document ID: 2018-1608